F.No. 110/01/2012-CX.3
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
(CX WING) NEW DELHI
Dated: September 30, 2014
To
All Chief Commissioners of Central Excise & Customs,
All Chief Commissioners of Central Excise,
Subject: Request to reconsider the decision regarding issue of Notification under Section 11C of the Central Excise Act, l944 for exemption to the Rosin / Turpentine Oil falling under Chapter 38 of the Central Excise Tariff Act, 1985 for the period 27.05.1994 to 28.02.2006 – regarding.
I am directed to invite your attention to this office letter of even no. dated 14.03.2012 vide which a survey was floated to decide the issue of allowing the benefit of Section 11C exemption to the Rosin / Turpentine Oil falling under Chapter 38 of the Central Excise Tariff Act, 1985 for the period 27.05.1994 to 28.02.2006. Your attention is also invited to Board’s subsequent letter dated 23.01.2013 and further correspondence on the subject whereby a re-survey was conducted
The request of the All India Manufacturers’ Organization for reconsideration of issue and to extend benefit or Section 11C has been examined and the case has not been found fit for issue of 11C notification.
This is for you information and further necessary action.
Pankaj Jain
Under Secretary (CX)